Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction

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.... persons from one jurisdiction to another jurisdiction- reg. References have been received from field formations seeking clarification on the validity of action taken, and on the authority competent to act, at various stages of proceedings under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act") in cases where the jurisdiction of the taxable person has changed on account of change in Principal Place of Business of the taxable person. 2. Clarification has been sought on the following: (i) whether an action undertaken by the transferor jurisdictional authority, at a given stage of proceedings, before such migration/transfer of the taxable person to another jurisdiction, remains valid and applic....

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....icable uniformly across all stages of actions or proceedings, is that jurisdiction to exercise a statutory power is required to be assessed as on the date on which the power is actually invoked. A subsequent migration/transfer of the taxable person does not retrospectively vitiate a proceeding already validly initiated or concluded by the erstwhile (transferor) jurisdictional officer, though it does affect who should conduct matters from that point forward. 5. Where an action corresponding to particular stage of proceedings (i.e. investigation, conducting audit, issuance of show cause notice, issuance of adjudication order, issuance of Order-in-review, filing of appeal, issuance of Order-in-Appeal, or any other proceedings under the CGST....

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....g initiated by the transferor jurisdictional authority. This indicates that the present jurisdictional authority (transferee) should be the face of proceedings at every subsequent stage after the migration/ transfer and wherever any action or proceeding had already been initiated by the transferor jurisdictional authority before the migration/ transfer, the transferee jurisdictional authority can rely on such action or proceeding already taken by the erstwhile jurisdictional authority (transferor). 7. Therefore, it is hereby clarified that: (a) Where any action or proceeding under the CGST Act and the rules made thereunder has been validly undertaken by the transferor jurisdictional authority having jurisdiction over the registe....